IRS Updates Form For Reporting Third Party Sick Pay Recap

As of January 2015, the Social Security Administration will no longer accept the Third-Party Sick Pay Recap. If your third party administrator or insurance carrier pay at least a portion of your payroll taxes for you, then this recap is necessary for you to balance your W-2s and your quarterly 941s.

According to the new guidelines, employers, third party administrators and insurance carriers will need to now file Form 8922, Third-Party Sick Pay Recap, with the IRS instead of SSA. Just like Forms W-2, paper Form 8922 must be filed by February 28, or by March 31 if filing electronically. A draft version of new Form 8922 can be seen at www.irs.gov. The final version of the form is expected by the end of 2014.